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A BILL TO BE ENTITLED
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AN ACT
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relating to exemptions from the motor vehicle use tax for a motor |
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vehicle brought into this state by an active duty member of the |
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United States armed forces or the member's spouse. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.022, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) The tax imposed by this section does not apply to a motor |
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vehicle purchased at retail sale outside this state and used on the |
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public highways of this state by a person who is: |
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(1) an active duty member of the United States armed |
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forces; or |
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(2) the spouse of a person described by Subdivision |
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(1). |
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SECTION 2. Section 152.023, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) The tax imposed by this section does not apply to a motor |
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vehicle described by Subsection (a) that is brought into this state |
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by: |
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(1) a person who is an active duty member of the United |
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States armed forces; or |
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(2) the spouse of a person described by Subdivision |
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(1). |
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SECTION 3. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 4. This Act takes effect September 1, 2021. |